-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 CraeX/pCLO/9+zwGEptQjg==

<SEC-DOCUMENT>0000950005-01-000421.txt : 20010409
<SEC-HEADER>0000950005-01-000421.hdr.sgml : 20010409
ACCESSION NUMBER:		0000950005-01-000421
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		11
CONFORMED PERIOD OF REPORT:	20001231
FILED AS OF DATE:		20010402

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCOM INC
		CENTRAL INDEX KEY:			0000949335
		STANDARD INDUSTRIAL CLASSIFICATION:	PHOTOGRAPHIC EQUIPMENT & SUPPLIES [3861]
		IRS NUMBER:				943055907
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		
		SEC FILE NUMBER:	000-26620
		FILM NUMBER:		1591321

	BUSINESS ADDRESS:	
		STREET 1:		1490 OBRIEN DR
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025
		BUSINESS PHONE:		4153283818

	MAIL ADDRESS:	
		STREET 2:		1490 OBRIEN DRIVE
		CITY:			MENLO PK
		STATE:			CA
		ZIP:			94025
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>10-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.5.2
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>MODIFICATION AGREEMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.5.3
<SEQUENCE>3
<FILENAME>0003.txt
<DESCRIPTION>THIRD MODIFICATION AGREEMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.12.1
<SEQUENCE>4
<FILENAME>0004.txt
<DESCRIPTION>AGREEMENT AND WAIVER
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.12.2
<SEQUENCE>5
<FILENAME>0005.txt
<DESCRIPTION>THIRD AMENDMENT AGREEMENT AND WAIVER
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.12.3
<SEQUENCE>6
<FILENAME>0006.txt
<DESCRIPTION>AMENDED AND RESTATED THIRD AMENDMENT AGREEMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.16
<SEQUENCE>7
<FILENAME>0007.txt
<DESCRIPTION>LETTER FROM DAVID A. LAHAR
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.17
<SEQUENCE>8
<FILENAME>0008.txt
<DESCRIPTION>LETTER FROM JUNAID SHEIKH
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>9
<FILENAME>0009.txt
<DESCRIPTION>SUBSIDIARIES OF THE COMPANY
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>10
<FILENAME>0010.txt
<DESCRIPTION>CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27.1
<SEQUENCE>11
<FILENAME>0011.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>